https://www.taxtmi.com/caselaws?id=166690 Prior governmental clearance required by a circular issued under the Gold (Control) Act was a mandatory limitation on launching prosecution, except for specified foreign-marked or smuggled gold cases. As no clearance was obtained, the prosecution was improperly instituted. Conviction also could not rest on alleged admissions and unproved ledger extracts: the original books were seized from another person, the extracts' correctness was not established, and the statutory presumption was unavailable. The prosecution further failed to prove dealer status, requisite ornament purity, and the conditions for secondary evidence. The conviction and sentence were set aside; the sentence-enhancement revision did not survive. en-us Fri, 16 Apr 1982 00:00:00 +0530 Fri, 31 Oct 2014 10:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166690 Prior governmental clearance required by a circular issued under the Gold (Control) Act was a mandatory limitation on launching prosecution, except for specified foreign-marked or smuggled gold cases. As no clearance was obtained, the prosecution was improperly instituted. Conviction also could not rest on alleged admissions and unproved ledger extracts: the original books were seized from another person, the extracts' correctness was not established, and the statutory presumption was unavailable. The prosecution further failed to prove dealer status, requisite ornament purity, and the conditions for secondary evidence. The conviction and sentence were set aside; the sentence-enhancement revision did not survive. Case-Laws Customs Fri, 16 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166690